Find a 2018 Bill:

2018 Regular Session



Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services

Sponsored by:

Delegate Queen


In the House - Hearing 2/21 at 1:00 p.m.

Synopsis:Authorizing a credit against the State income tax for certain taxpayers who incur qualified expenses for a child care center that provides child care services for the children of the taxpayer's employees or who compensate a child care provider or child care referral service under certain circumstances; requiring the State Department of Education, on application of a taxpayer, to issue a tax credit certificate under certain circumstances; applying the Act to all taxable years beginning after December 31, 2017; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Queen, Ali, Kelly, Lierman, Patterson, Pena-Melnyk, and Proctor
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Appropriations
Child Care
Education, State Department of
Income Tax
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations
Tax Credits
Work, Labor and Employment -see also- Col Barg; Holiday; etc
Statutes:Article - Tax - General
(10-746, 10-747)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

February 22, 2018 3:44 P.M.